Krytyka Prawa. Niezależne studia nad prawem
On the issue of excess tax that arose due to the Constitutional Tribunal’s decisions
Uniwersytet w Białymstoku
One of the fundamental powers of the Constitutional Tribunal granted by the provisions of the Constitution is to decide about the compliance of a statute with the Polish Constitution. The Tribunal’s decisions refer to tax statutes as well, which implies specified consequences connected with the verification of accuracy of tax settlements made under a challenged provision. Such situations have not been uncommon recently, which justifies a more profound reflection on this issue in the context of rationality of verification procedures of tax obligations, regulated under the Tax Ordinance Law, ensuing from a declaration or a decision. One should put forward a thesis according to which a non-uniform nature of the Constitutional Tribunal’s decisions has not been sufficiently included in the provisions of this statute. This evokes specified practical problems in tax law, which will be outlined in this study.
|Journal||Krytyka Prawa. Niezależne studia nad prawem|
|ORCID||Dowgier, R.: 0000-0003-1583-086X|